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TMI Blog2016 (11) TMI 671X X X X Extracts X X X X X X X X Extracts X X X X ..... l Act in the hands of any dealer by reason of section 8 of the principal Act is not liable to the payment of additional tax by reason of the first proviso to section 3(1). Any other turnover which is exempted by the State Government under the second proviso to section 3(1) is also not liable to additional tax - the only conclusion that could be arrived it is that the turnover in respect of the goods, which is sales or purchases are not taxable under the principal Act in the hands of any dealer by reason of section 8 of the principal Act, is not liable to payment of additional tax. Writ Petition allowed - the impugned order quashed and the respondent is directed to extend the benefit of the exemption notification and effect the refund of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid by them by virtue of notification issued by the Government of Tamil Nadu in G.O.Ms.No.181 dated 6.11.2007. The petitioner had filed its returns and claimed exemption from payment of Sales Tax with regard to the raw materials which were supplied to M/s TVS Motor Company for manufacture of two and three wheelers in their factory at Hosur. The claim for exemption was based on a notification issued by the Government in G.O.Ms.No.181. The Government while issuing the said notification passed three orders, all bearing same Government Order Number and date viz. Notification Nos. I, II and III. (ii) Notification No.I, dealt with exemption in respect of tax payable by any dealer on the sale of goods to M/s TVS Motor Company Limited, Hosur, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 2(1)(aa) of the Tamil Nadu Additional Sales Tax Act, 1970, any addition to the tax payable under the Tamil Nadu General Sales Tax Act, 1959, the dealers shall pay the Additional Sales Tax at appropriate rate when the taxable turnover exceeds ₹ 10 crores, whereas in the petitioner s case the Additional Sales Tax was wrongly levied on the exempted turnover, in violation of the said provision. Therefore, the petitioner requested for rectification and refund of the excess paid Additional Sales Tax. 6. However, the respondent while passing the impugned order merely reiterated the stand taken by the Assessing Officer in the order of assessment dated 24.07.2009, without assigning any reason. The manner in which the power under se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a discretionary power, but is normally to be understood as a duty with which the concerned authority is enjoined, then the next question is when the power be exercised... 7. If the impugned order is tested on the basis of the view taken in the above referred decision viz. N.KUPPANA GOUNDER, the only conclusion that could be arrived is by holding that the impugned order is unsustainable in law. The respondent did not appreciate the scope of section 55 of the Act and failed to assign any independent reason. If the mistake is apparent on the face of the record, and it is brought to the notice of the Assessing Officer, then the Assessing Officer should consider the same and cannot lightly discountenance such a request, without giving any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is a single point levy or a multiple point levy. After elaborately considering the statutory provisions, as well as the statements of objects and reasons on the Orissa Sales Tax Act and Orissa Additional Sales Tax Act, it was held that the additional sales tax is in the nature of a surcharge over and above what is due and payable by an assessee under the principal Act. It is necessary to read and construe the two Acts together as if the two Acts were one. By reason of section 3(2) of the Additional Sales Tax Act, section 8 of the principal Act, which is given an overriding effect by the use of the non obstante clause, is applicable to the levy of additional tax also. The dealer who is referred to in section 3(1) of the 1975 Act should be un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 015], one of the question which arose for consideration is whether once the taxable turnover determined for the purpose of Tamil Nadu General Sales Tax Act, 1959, is at a particular amount, the taxable turnover determined for the purpose of Tamil Nadu Additional Sales Tax Act, 1970, can be different. The question was answered by the Hon'ble Division Bench holding that the Tribunal committed an error of law in treating the exempted sales effected by the petitioners to M/s Hyundai Motors India Limited, as part of the taxable turnover of the petitioner for the purpose of Tamil Nadu Additional Sales Tax Act., 1970, and consequently held that the levy of penalty was wrong. Thus, by applying the above referred two decisions, the petitioner he ..... X X X X Extracts X X X X X X X X Extracts X X X X
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